The Seafarer Act Article 66
A master shall prepare the sea protests and submit it to the shipping administration authority in details regarding the accident of sinking, stranding, collision, forced docking, or other accidents, and extraordinary occurrences to cargoes, seamen or passengers.The sea protests in the preceding paragraph are effective only after having been authenticated by the seamen or passengers, provided that the sea protests were made while the master survived alone from the accident.
中文原文 船員法第66條
船長遇船舶沈沒、擱淺、碰撞、強迫停泊或其他意外事故及有關船舶貨載、海員或旅客之非常事變時，應作成海事報告，載明實在情況，檢送航政機關。
前項海事報告，應有海員或旅客之證明，始生效力。
但其報告係船長於遭難獨身脫險後作成者，不在此限。
前項海事報告，應有海員或旅客之證明，始生效力。
但其報告係船長於遭難獨身脫險後作成者，不在此限。